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and a section 401(k) plan. These are benefits that are typically
provided to employees rather than independent contracts. See
Weber v. Commissioner, 103 T.C. at 393-394. Although petitioner
did not participate in TIG’s health insurance plan because he was
covered by his girlfriend’s health insurance, and did not
participate in TIG’s section 401(k) plan, the benefits were
available to him if needed. See id. Accordingly, this factor
tends to weigh in favor of employee status.
9. Conclusion
The relationship between petitioner and TIG had aspects that
were characteristic of an employer and employee relationship and
others characteristic of a principal and independent contractor
relationship. After weighing the above factors, the Court
concludes that petitioner was a common law employee of TIG for
the 2000 taxable year.
Petitioner was a common law employee of Daou Systems during
his employment from August 1995 to March 1997. As a result, the
settlement he received from Daou Systems in 2000 is related to
his common law employment. Petitioner claims to have conducted a
computer assembly and consulting business, Computer Consulting
Forum Company, in 2000. As discussed infra, petitioner’s lack of
gross sales, as well as lack of substantiation, leads the Court
to conclude otherwise.
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